More Tax, Better Governments
2010 (English)Report (Other academic)
It has been argued that aid donors should focus more on supporting low-income countries to broaden their tax base and raise overall taxation. Besides increasing revenue, this has also a political objective. When citizens are taxed without excessive coercion, taxation can contribute considerably to improved governance and accountability, and to state building. Due to the effects of the financial crisis, calls for increased mobilisation of domestic resources are now being renewed. But is broadened taxation a viable strategy? Some signs of progress are visible in sub-Saharan Africa. However, governments and donors need to see taxation as part of the broader framework of social contracts and not to lose sight of the bigger picture.
Place, publisher, year, edition, pages
Uppsala: Nordiska Afrikainstitutet , 2010. , 4 p.
NAI Policy Notes, ISSN 1654-6695 ; 2010/4
Taxation, Tax systems, Tax reform, Tax revenues, Fiscal administration, Governance, Foreign aid, Aid dependency
Economics and Business
IdentifiersURN: urn:nbn:se:nai:diva-1121ISBN: 978-91-7106-670-1 (print)OAI: oai:DiVA.org:nai-1121DiVA: diva2:319662